A. The recorder/clerk, and such other person as the governing body may designate, are authorized to sell the use of lots in the municipal cemetery for burial purposes only and to collect all sums arising from the sale. The recorder/clerk shall keep a complete record of all sales, which record shall describe the location of the lot, the purchase price, and the type of maintenance services which are to be provided, e.g., perpetual care, prepaid continued maintenance, or currently paid services. (Code 1975 § 8-251(A))